Tempe Chemicals renes a variety of chemicals for cleaning products. The following data are from the companys

Tempe Chemicals refines a variety of chemicals for cleaning products. The following data are from the company’s Greenville plant:
Work in Process, May 1........ 2,200,000 gallons
Direct material............ 100% complete
Conversion costs........... 40% complete
Units started in process during May.. 750,000 gallons
Work in Process, May ........ 31230,000 gallons
Direct material........... 100% complete
Conversion costs........... 60% complete

Required
Compute the equivalent units for direct material and conversion costs for the month of May.